Auxiliary customs duty imposed as an additional charge on specified tariff goods, subject to Customs Act valuation and procedures. Auxiliary customs duty is levied on goods in the First Schedule to the Customs Tariff Act as an additional charge equal to fifty per cent of the value determined under the Customs Act, payable in addition to any customs duties; Customs Act provisions, including refunds and exemptions, apply as far as practicable to its levy and collection, and the provision is temporary subject to statutory cesser and savings.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Auxiliary customs duty imposed as an additional charge on specified tariff goods, subject to Customs Act valuation and procedures.
Auxiliary customs duty is levied on goods in the First Schedule to the Customs Tariff Act as an additional charge equal to fifty per cent of the value determined under the Customs Act, payable in addition to any customs duties; Customs Act provisions, including refunds and exemptions, apply as far as practicable to its levy and collection, and the provision is temporary subject to statutory cesser and savings.
Full Summary is available for active users!
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
of 
Join Channel
TaxTMI 
